{"id":21759,"date":"2021-09-24T12:04:22","date_gmt":"2021-09-24T06:34:22","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-anheuser-busch-inbev-india-ltd-2020-204-ttj-402-mum-trib\/"},"modified":"2021-09-24T12:04:22","modified_gmt":"2021-09-24T06:34:22","slug":"acit-v-anheuser-busch-inbev-india-ltd-2020-204-ttj-402-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-anheuser-busch-inbev-india-ltd-2020-204-ttj-402-mum-trib\/","title":{"rendered":"ACIT v. Anheuser Busch Inbev India Ltd. (2020) 204 TTJ 402 (Mum.) (Trib.)"},"content":{"rendered":"<p>The Transfer Pricing Officer while determining the arm&#8217;s length price of the transaction at nil has apparently not followed any one of the prescribed method under section 92C r\/w rule 10B.Transfer Pricing Officer is mandated by law to determine the arm&#8217;s length price by following one of the methods prescribed under section 92C. Transfer Pricing Officer by determining the arm&#8217;s length price of intra group services at nil is contrary to the statutory provisions, hence, cannot be sustained. (AY. 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92C : Transfer pricing-Arm\u2019s length price-Intra group services-Mandate by law-Adjudication at nil-Addition was deleted. [R.10B] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-21759","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5EX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21759","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=21759"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21759\/revisions"}],"predecessor-version":[{"id":21760,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/21759\/revisions\/21760"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=21759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=21759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=21759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}